(a) Before sale. -- Any person whose property has been levied
upon shall have the right to pay the amount due, together with the
expenses of the proceeding, if any, to the tax commissioner at any
time prior to the sale thereof, and upon such payment, the tax
commissioner shall restore such property to him, and all further
proceedings in connection with the levy on such property shall
cease from the time of such payment.

(b) Redemption of real estate after sale.
(1) Period. -- The owners of any real property sold as
provided in section thirteen-c, their heirs, executors or
administrators, or any person having any interest therein, or a
lien thereon, or any person in their behalf, shall be permitted to
redeem the property sold, or any particular tract of such property,
at any time within one hundred eighty days after the sale thereof.

(2) Price. -- Such property or tract of property shall be
permitted to be redeemed upon payment to the purchaser, or in case
he cannot be found in the county in which the property to be
redeemed is situated, then to the tax commissioner, for the use of
the purchaser, his heirs or assigns, the amount paid by such
purchaser and interest thereon at the rate specified in section
seventeen-a, from the date the purchaser paid the purchase price to the date the property is redeemed.

(c) Record. -- When any lands sold are redeemed as provided in
this section, the tax commissioner shall cause entry of the fact to
be made upon the record mentioned in section thirteen-h and such
entry shall be evidence of such redemption.

(d) Subrogation to state lien. -- Any person redeeming the
interest of another shall be subrogated to the lien of the state on
such interest. Such person shall lose his right to this lien,
however, unless within thirty days after receiving the certificate
of sale of personal property or the tax commissioner's deed of real
property, he shall file with the clerk of the county in which the
real property is located or of the county in which the personal
property is located or where the delinquent taxpayer resides or has
his business location, or if neither be in this state, the clerk of
Kanawha County, his claim against the delinquent taxpayer and a
copy of the certificate of sale of personal property or deed to
real property.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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